Tax treatment of waste and losses on income and sales tax regimes
This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determ...
| Autores: | , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2021 |
| País: | Perú |
| Recursos: | Universidad Femenina del Sagrado Corazón |
| Repositório: | Revistas - Universidad Femenina del Sagrado Corazón |
| Idioma: | espanhol |
| OAI Identifier: | oai:revistas.unife.edu.pe:article/2476 |
| Acesso em linha: | https://revistas.unife.edu.pe/index.php/lumen/article/view/2476 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Tributos, mermas, desmedros, gastos deducibles, legislación tributaria Taxes, waste, losses, deductible expenses, tax legislation |
| Resumo: | This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determine what may classify as deductible expenses. Finally, general aspects regarding waste and losses stipulated in the legislations of other countries are detailed in depth applying Comparative Law methods. |
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